1992 (9) TMI 231

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....r the Respondents. [Order per : P.C. Jain, Member (T)]. - When the matter was called nobody has appeared on behalf of the respondents. We have, however, observed from the file that notice for today's hearing has been acknowledged by the respondents. Accordingly, we have heard the learned JDR, Shri M.S. Arora for the Revenue in the absence of the respondents. 2. Briefly stated the facts ar....

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....ed subsequent to 2-11-1982, the date of the said notification and therefore, they were entitled to the concessional rate in terms of the said notification in view of the provisions of the Section 15(l)(a). The original authority rejected the claim of the respondents. The lower appellate authority, however, allowed the claim of the respondents. Hence this appeal by the Revenue. 3. Learned JDR, S....

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....llate authority on the other hand has observed that the word substitution indicates replacement of one entity by another. It would, therefore, be wrong on the part of the original authority to presume that the date of filing of the first bill of entry would attach itself to the second bill of entry. For all purposes bill of entry for home consumption was filed on 11-11-1982 and therefore, this dat....

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....onsumption under Section 46" occurring in Section 15(1 )(a) would also qualify in our view the bill of entry mentioned in the latter part of Clause (a). In other words the bill of entry referred to in Clause (a) would mean bill of entry for home consumption. Since bill of entry for home consumption has admittedly been filed subsequent to the enforcement of the notification the respondents were ent....